Malta has launched a unified preferential tax scheme aimed at attracting and retaining top-tier talent across key economic sectors. If you are a qualified professional working in Malta, this could significantly reduce your tax burden.
| 15%
Flat income tax rate |
€65,000
Minimum annual salary |
15 yrs
Maximum benefit period |
What has changed?
Legal Notice 20 of 2026 — the Tax Treatment of Highly Skilled Individuals Rules — came into force on 1 January 2026. Issued under Malta’s Income Tax Act, it replaces several older sector-specific schemes with a single, consolidated framework.
The new rules have replaced the below regimes:
- The Highly Qualified Persons Rules;
- Qualifying Employment in Innovation and Creativity (Personal Tax) Rules;
- Qualifying Employment in Aviation (Personal Tax) Rules;
- Qualifying Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities (Personal Tax) Rules; and
- The Senior Employees of Family Offices, Back Offices and Treasury Management Operations Tax Rules.
Under the new framework, qualifying individuals will benefit from a flat income tax rate of 15% on eligible employment income of up to €7 million per year instead of standard progressive tax rates.
Which sectors are covered?
You must be employed in an eligible senior office within one of the following regulated or licensed sectors:
| Financial Services | Aviation | Maritime |
| Gaming | Family Offices | Healthcare (ART) |
| Technology | Engineering | Life Sciences |
Eligible roles
Your position must be one of the designated senior roles and specialised roles specified in the Rules including but not limited to:
| Chief Executive Officer | Chief Financial Officer |
| Chief Operations Officer | Chief Technology / Digital Officer |
| Chief Information Officer | Chief Risk Officer |
| Chief Compliance / AML Officer | Chief Commercial Officer |
| Chief Customer Experience Officer | Head of Marketing |
Personal eligibility conditions
- In addition to working in a qualifying role and sector, you must also:
- Earning an income of at least €65,000 per year (excluding fringe benefits)
- Being employed under a qualifying contract of employment under Maltese employment law
- Possessing the required professional qualifications or relevant experience.
- Fully declaring all relevant income for Maltese tax purposes
- Maintaining sufficient and stable financial resources to support themselves and their family
- Residing in suitable accommodation in Malta
- Holding a valid travel document
- Being non-domiciled in Malta
- Holding private medical insurance
How the benefit works
Once approved, all income from your qualifying contract of employment is taxed at a flat 15%, provided your salary (excluding fringe benefits) is at least €65,000 per year. This threshold increases by €10,000 every five years.
How long does the benefit last
- Initial period: 5 years from the date of formal determination by the competent authority.
- Renewals: Up to two further 5-year extensions may be applied for (subject to continued compliance), giving a potential total of 15 years.
- Hard deadline: Benefits cannot apply to income earned after 31 December 2040, regardless of when the scheme was accessed.
How to apply
You must submit an application to the relevant competent authority in Malta. The authority will issue a formal determination confirming your eligibility. The application window is open from 1 January 2026 to 31 December 2035.
Key dates to remember
Rules came into force. Applications open.
| 01 Jan 2026 | Rules came into force. Applications open. |
| 31 Dec 2028 | Deadline for individuals transitioning from older schemes, such as Highly Qualified Persons Rules. |
| 31 Dec 2035 | Last date to submit a new application. |
| From 2031 | Minimum income threshold rises to €75,000. |
| From 2036 | Minimum income threshold rises further to €85,000. |
| 31-Dec-2040 | Absolute end date — no benefits beyond this point. |
Already on an older scheme?
If you were a beneficiary under the Highly Qualified Persons Rules or any of the four other predecessor schemes as at 31 December 2025, you can transition to this new framework by applying to the relevant competent authority before 31 December 2028.
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